Assessment Review Board (ARB)

​The Assessment Review Board is a quasi-judicial body established under the Alberta Municipal Government Act for the purpose of hearing complaints against local property assessments. These complaints are received by the ARB Clerk. Board members are appointed by City of Lethbridge Council.

Reviewing your Tax Assessment Notice

You have 60 days between mailing of the Assessment Notice and the date complaints are due (outlined on your assessment notice).

Review your assessment in comparison to what your property would have likely sold for as of July 1 of the previous year. If that number is close to your assessment, then likely the assessment is fair. If you think the assessment is too high:

​​Yes, to avoid penalties for the non-payment of taxes, you must pay by the due date. Penalties are applied against unpaid accounts in accordance with municipal bylaws and are not waived due to the filing of a complaint.

​​The Board must disregard any evidence not disclosed when making a final decision. Disclosure is part of the openness and fairness policies the board follows. It is helpful to everyone involved to review the other parties' evidence to better prepare for the hearing.

The withdrawal of complaint must be received at least three (3) business days prior to your hearing date in order for the ARB Clerk to refund complaint fees.

"If a complainant withdraws their complaint on agreement with the Assessor, the complainant must notify the ARB Clerk of their intention to withdraw by completing the Withdrawal Form. Notice of withdrawal must be received three (3) business days prior to the hearing date in order for the ARB Clerk to refund complaint fees." – As stated on your Receipt of Payment

3. Day of Hearing

You are encouraged to attend as your complaint can be stronger if you are present. However, if you do not attend, the hearing will still take place. All disclosed evidence will be read by the board on your behalf.

or

You may hire someone to represent you (ex. a tax agent/lawyer) or you may bring a friend or family member to assist you. If you have someone appearing on your behalf, an Agent Authorization Form is required.

​​Postponements will only be granted for exceptional circumstances and must be requested in writing (not verbally or by phone) to the ARB office well in advance of the scheduled hearing. Requests when the disclosure is due or on the hearing day (or within a close timeframe) will not be granted.

​If you withdraw your complaint the "Withdrawal of a Complaint" form must be completed and submitted to the ARB Clerk as soon as possible.

The withdrawal of complaint must be received at least three (3) business days prior to the hearing date in order to have your fees returned.

"If a complainant withdraws their complaint on agreement with the Assessor, the complainant must notify the ARB Clerk of their intention to withdraw by completing the Withdrawal Form. Notice of withdrawal must be received three (3) business days prior to the hearing date in order for the ARB Clerk to refund complaint fees." As stated on your Receipt of Payment

​Both the Complainant and Respondent have the right to apply to the Court of Queen's Bench for judicial review of the ARB decision. An application must be filed with the Court of Queen's Bench within 60 days after the date of the decision of the ARB. Judicial reviews of the Board's decisions are governed by section 470 of the Municipal Government Act.

You cannot appeal the decision of an ARB simply because you do not agree with the decision. An appeal can only be made if you believe that the board made an error on a question of law or jurisdiction.

If you are considering an application to the Court of Queen's Bench, it is recommended that you consult legal counsel. The ARB is not able to offer any advice, suggestions or guidance.